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  • FASB Weighs One-year Delay for FIN 48

    Last month, CFOs and tax directors began inundating the board with unsolicited comment letters asking for more time to implement the new interpretation. January 11, 2007

  • Exec Comp: The SEC's Side of the Story

    Surprised by reaction to a change in compensation disclosure rules, the SEC contends that it's requiring more disclosure about corporate stock and option outlays, not less. January 10, 2007

  • Coming Soon: FASB's Fair-Value Statement

    FASB makes final decisions about how firms should disclose fair-value elections. January 5, 2007

  • E-Proxies to Debut in 2007

    Ready or not, electronic filings will soon be a choice for companies and investors. What's more, the SEC is proposing a mandatory requirement that companies push more regulatory solicitations to the Web. December 14, 2006

  • Congress Extends R&D Tax Credit

    Congress's last-minute renewal of the R&D tax credit has companies scrambling, but will help boost bottom lines in the final quarter of the year. December 12, 2006

  • FASB Seeks New Derivatives Disclosures

    The board wants companies to supply tables displaying notional and fair-value amounts of derivatives as well as derivatives gains and losses. December 8, 2006

  • Dell's Warranty Accounting Questioned

    A research firm calls Dell's accounting for warranty accruals "troubling" and its warranty disclosure "unusual." December 4, 2006

  • Another To-Do Item: Expense Options

    Small, and private, companies are struggling to comply with an upcoming deadline to expense stock options. November 29, 2006

  • How Do We Reduce Misstatements?

    The SEC's deputy chief accountant relays feedback on what all stakeholders can do to help financial reporting. November 27, 2006

  • When Robots Write the News

    News services consider automating their financial reports, which may encourage companies to rework how they word earnings releases. November 20, 2006

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